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Goodwill and Intangible Assets
9 Months Ended
Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets Goodwill and Intangible Assets
The Company's goodwill is assigned to its Marketing segment and none of the goodwill is deductible for tax purposes.

(Millions of dollars)September 30,
2023
December 31,
2022
Goodwill$328.0 $328.0 

We amortize intangible assets subject to amortization on a straight-line basis based on the period for which the economic benefits of the asset or liability are expected to be realized. The intangible assets subject to amortization includes pipeline space, which is being amortized over a 40-year life, and the intangible lease liability acquired from QuickChek which is being amortized over the remaining life of the underlying leases.
Intangible assets subject to amortization at September 30, 2023 and December 31, 2022 consisted of the following:

Remaining Useful Life (in years)September 30, 2023December 31, 2022
(Millions of dollars)CostNetCostNet
Intangible assets subject to amortization:
Pipeline space31.9$39.6 $31.9 $39.6 $32.7 
Intangible lease liability10.7(9.1)(7.4)(9.1)(7.9)
Total intangible assets subject to amortization30.5 24.5 30.5 24.8 
Intangible assets not subject to amortization, indefinite lives:
Trade name115.4 115.4 115.4 115.4 
Liquor licenses— — 0.2 0.2 
Total intangible assets not subject to amortization115.4 115.4 115.6 115.6 
Intangible assets, net of amortization$145.9 $139.9 $146.1 $140.4